The United States Food and Drug Administration's (FDA) Center for Tobacco Products has completed an evaluation of your corrective actions included in your email dated August 27, 2015, in response to our Warning Letter dated August 27, 2015. Based on our evaluation, it appears that you have addressed the violations contained in the Warning Letter by adding health warning statements to your smokeless tobacco product advertisements on http://www.billsquickmart.com.

We remind you that you are also required to follow all other applicable federal laws and regulations. For example, section 3(b)(3) of the Comprehensive Smokeless Tobacco Health Education Act of 1986 (15 U.S.C. § 4402), requires the quarterly rotation of warning label statements on advertising for each brand of smokeless tobacco. Quarterly rotation must be done in accordance with a plan submitted by the tobacco product manufacturer, importer, distributor, or retailer and approved by FDA. We also remind you to submit notifications to FDA if you intend to disseminate advertising or labeling in a medium not listed under 21 C.F.R. § 1140.30(a)(1).

This letter does not relieve you or your firm from the responsibility of taking all necessary steps to assure sustained compliance with the Federal Food, Drug, and Cosmetic Act and its implementing regulations or with other relevant legal authority. This letter also will not preclude any regulatory action should violations be observed in the future.

Sincerely,

/S/

Ele Ibarra-PrattDivision DirectorDivision of Promotion, Advertising, and LabelingOffice of Compliance and EnforcementCenter for Tobacco Products